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y*  /*  Duke  University  Libraries  J 

C  rw-f*  A  bill  to  be  en  j 

J  Conf  Pam  12mo  #36  , 


*3C3 


[House  Bill,  Xo.  7.] 

HOUSE,  October  9,  1862. — Read  first  and  second  times,  made  the 
Special  Order  for  Friday,  October  10th,  at  12  o'clock,  M.,  and  from 
day  to  day  until  concluded,  and  ordered  to  be  printed. 

[By  Mr.  KENNER,  from  Committee  on  Ways  and  Means.] 


A.   BILL 

To  be  entitled  An  Act  to  provide  a  cax  to  support  the  credit 
of  the  Government. 

1  Section  1.  The  Congress  of  the  Confederate  States  of 

2  America  do  e7iact,  That  on  the  first  day  of  January,  18G3, 

3  there  shall  be  levied  and  assessed  on  each  person  resir 

4  dent  in  the  Confederate  States,  for  the  support  of  the 

5  credit  of  the  Government,  one  tenth  of  his  agricultural 
G  produce,  and  of  the  produce  of  the  forest,  and  of 
7  the  stock  meat  and  wool  which  are  the  produce  and 
S  growtli  of  his  own  farm  during  the  previous  calendar 

•  9  year,  after  deducting  the  cost  of  the  animals  or  meat  sold, 

10  if  the  animals  were  purchased  and  not  raised  by  him  ; 

11  also  one  tenth  of  all  revenue  or  profits  derived  from  bus- 

12  iness,    trade  or  employment  in  manufactures,    mining 


2 

13  merchandize,  banking,  railroads,  commerce  and  naviga- 

14  gation,  after  deducting  the  expense  oi  production  or  the 

15  cost  of  carrying  on  said  business  ;  also  one  tenth  of  each 
IG  person's  yearly  income  for  the  preceding  calendar  year 

17  from  all  sources  and  employments  whatever  except  from 

18  the    sources    herembefore  mentioned :    Provided,   That 

19  said  tax  so  levied  and  assessed  shall  be  due  and  payable 

20  on  the  first  day  of  April,  1863  :  Provided  further^  That 

21  foreigners  resident  within  the  Confederate  States  shall  not 

22  be  required  to  pay  except  from  the  aforesaid  articles  pro- 

23  duced  by  or  for  them  or  from  incomes  and  profits  derived 

24  by  them  from  business  conducted  by  them  within  these 

25  States  ;  nor  shall  any  tax  be  levied  upon  interest  on 

26  Confederate  Bonds,  Certificates  or  Treasury  Notes  ;  nor 

27  upon  the  incomes  of  persons  resident  when  the  total 

28  value  of  such  income  during  said  year  is  less  than  five 

29  hundred   dollars  :    Provided  further,    That   the   person 

30  rendering  an  account  of  his  income,   produce  or  profits, 

31  shall  render  it  upqn  oath  as  nearly  as  he  can.  state  the 

32  same,  but  should  the  colleptor  hereinafter  provided  for 
83'  believe  such  statement  to  be  incorrect,  the  correctness 
34  may  be  verified  in  the  following  planner  :  The  tax  payer 


8  '-^ 

35  and  collector  shall  each  select  an  arbitrator  of  the  vicin-    •< 

36  age,  and  there,  with  power  to  call  in  an  umpire  to  decide 

37  in  case  of  disagreement,  shall  settle  the  question  upon 

38  such  evidsnce  as  may  be  brought  before  them.     Should 

39  the  amount  rendered  by  the  tax  payer  be  increased  by 

40  the  award,  he  shall  pay,  in  addition  to  the  tax,  one  fifth 

41  of  such  excess,  together  with  the  cost  of  the  proceeding. 

42  The  said  arbitrator  and  umpire  may  compel  the  attend- 

43  ance  of  witnesses  :  and  the  Secretary  of  the  Treasury  is 

44  hereby  authorized  to  niuke  such  regulations  as  may  be 

45  necessary   to   meet   the   reasonable    expenses   of    such 

46  awards  :  And  iwomded  further,  That  whenever  the  arti- 

47  cles  subject  to  the  tax  aforesaid  have  not  been  sold  at 

48  the  time  the  tax  shall  be  assessed,  the  t?.x  shall  be  levied 

49  on  the  assessed  value  of  the  unsold  articles,  aind  any  dif- 

50  ference  of  opinion  between  the  collector  and  tax  payer 

51  in  relation  to  the  value  of  such  unsold  articles  shall  be 

52  determined  by  arbitration  in  the  manner  above  provided. 

1  Sec.  2,  Each  State  shall  constitute  a  tax  division  for 

2  the  purposes  of  this  act,  and  shall  be  under  the  jurisdic- 

3  tion  of  a  chief  collector,  to  be  appointed  by  the   Secre- 

4  ta^ry  of  the  Treasury,  under  the  direction  of  the  Presi- 


4 

5  dent,  whose  duties  shall  be  prescribed  hy  the  Secretary 

6  of  the  Treasury,  and  for  all  services  rendered  by  lihn 

7  shall  receive  an  annual  salary  of  two  thousand  dollars. 

8  And  the  chief  collector  in  each  State  shall  appohit  deputy 

0  collectors  in  such  sub-division  of  the   State   as  he  may 

10  lind  convenient  and  necessary,  under  the  direction  of  the 

11  Secretary  of  the  Treasury,  whose  duty  it  sliall  be  to  as- 

12  certain  the  amount  to  be  paid  by  each  individual  or  per- 

13  son  within  his  district,  and  who  shall  collect  the  tax  and 

14  exchange  the  bonds  for  the  same,  under  such  regulations 

15  as  the  said  Secretary  may  prescribe.     Each  of  said  col- 

1 6  lectors  shall  be  entitled  to  a  commission  of  two  and 

17  a-lialf  per  cent,  on  the  amount  collected  as  compensation 

18  for  his  services. 

1  Sec.  3.  The  said  collectors  and  deputy  collectors  arc 

2  hereby  authorized  to  require,  all  persons  within   their 

3  respective  districts  owning,  possessing  or  having  the  care 

4  and  management  of  any  property  yielding  any  of  the 

5  products  or  articles  taxed  by  the  provisions  of  this  act, 

6  and  of  all  persons  receiving  for  himself  or  others  any 

7  income  from  any  source  whatever,  a  true  and  correct 

8  statement  under  oath,  and  such  collector  is  hereby  author- 


5 

9  izecl  to  administer  such  oath,  of  the  quantities  and  amounts 

10  of  such  products  or  incomes,   wkh  a  view  of  assessing 

11  said  products  and  incomes  as  provided  by  this  act. 

1  Sec.  4.  If  any  person  shall  not  be  prepared  to  exhibit 

2  a  written  list  when  required,  and  shall  consent  to  disclose 

0  the  particulars  of  taxable  property,  income  and  produce 

4  provided  for  in  this  act,  and  owned  or  possessed  by  him, 

5  or  under  his  care  and  management,  then  it  shall  be  the 

6  duty  of  the  ofHcer  to  make  tlie  list,  which  being  distinctly 

7  read  and  assented  to,  shall  be  binding  on  such  person. 

1  Sec.  5.  Each  collector  and  deputy  collector,  before  en- 

2  tering  upon  the  duties  of  his  office,  shall  give  bond  in     . 

3  such  sum,  as  sludl  be  prescribed  by  the  Secretary  of  the 

4  Treasury,  with  sufficient  sureties,  and  shall  take  an  oath, 
.5  faithfully,  to  execute  the  duties  of  his  office,  and  that  he 

6  will  support  and  defend  the  Constitution  of  the  Confed- 

7  erate  States. 

1  Sec.  6.  The  Secretary   of  the  Treasury   is  authorized 

2  to  establish  regulations,  suitable  and  proper  to  carry  this 

3  Act  into  effect,  which  regulations  shall  be  binding  on  all 

4  officers  ;  the  said  Secretary  ma}^  also,  frame  instructions, 

5  as  to  all  details,  which  shall  be  obligatory  upon  all  par- 


6 

6  ties    embraced    within    the    provisions     of    this    Act. 

1  Sec.  7.  If  any  person  subject  to  the  payment  of  a  tax. 

2  under  the  provisions  of  this  Act,  shall  fail,  or  refrain  to 

3  furnish  to  the  collector,  at  the  time  prescribed  by  him,  a 

4  list  of  his  produce,  income  and  property,  subject  to  tax- 

5  ation  under  this  Act,  and  to  swear  to  the  correctness  of 

6  the  same,  such  person  shall   be   liable  to    a  double  tax, 

7  and  the  collector  shall  proceed    to    assess  the  same,  ac- 

8  cording  to  the  best  evidence  he  can  procure,  and  collect 

9  the  amount  thereof,  as  in  the  case  of  other  defaulting 
10  t^x-payers. 

1  Sec.  8.  If  any  person  liable  to  the  payment  of  taxes 

2  under  this   Act,  shall  fail  or  refuse  to  pay  the    amount 

3  thereof,  on,  or  before  the  1st  day  of  April,  1863,  it  shall 

4  be  the  duty  of  the  Collector  to  proceed  to  the  collection 

5  of  the  same,  by  distress  and  sale  of  the  goods,  property, 

6  estate,  or  effect  of  the  persons  delinquent,  giving  at  least 

7  twenty  days'  public  notice,  of  the  time  and  place  of  sale 

8  of  any  property,  so  distrained,  and  it  shall  be  lawful  for 

9  the  collector,  in  addition  to  raising  the  amount  of  taxes 
10  due  from  such  delinquent,  by  a  sale  of  property,  to  col- 
li lect  the  necessary  and  legal  expenses  attending  such  sale, 


7 

12  and  it  shall  bo  lawful  for  any  authorized  deputy  of  acol- 

13  lector  to  make  such  distress  and  sale. 

1  Sec.  9.  It  shall  be  the  duty  of  the  several   collectors 

2  to  pay  into  the  Treasury  of  the  Confederate  States,  the 

3  taxes  collected  under  the  authority  of  this   Act,  within 

4  such  time  as  the  Secretary  may  direct  after  the  collection 

5  of  the  same,  and  for  any  failure  to  make  such  payment, 

6  such  collector  shall  be    charged  with  an   interest -of  five 

7  pel  cent,  per  month,  for  all  moneys  retained  in  his  pos- 

8  session  beyond  the  time  at  which  he  is   required  to  pay 

9  over  the  same  by  law,  or  by  the  regulations  established 
10  by  the  Secretary  of  the  Treasury. 

1  Sec.  10.  Corporations,  private  banking  and  mercantile 

2  associations,  are  intended  to  be  embraced  under  the  word 

3  "persons,"   used   in   this  Act,    and   whenever   the   in- 

4  comes  of  any  corporation  or  association  is  returned,  by 

5  the  corporation  or  association,  and  the  tax  paid,  the  in- 
G  come  or  dividend  in  the  hands  of  the  individuals  shall  be 
7  exempt  from  the  tax. 


HoUinger  Corp. 
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